evaluacion proforma

NOMBRE DE LA EMPRESA, SA DE CV PROYECTO: NOMBRE DEL PROYECTO NUM. PROY

CONCEPTO/PERIODO Inicial 1 2

PRONÓSTICO DE VENTAS VOLUMEN DE VENTAS unidad

1 PRODUCTO A ton - 15 19 2 PRODUCTO B ton - 15 18 3 PRODUCTO C ton - 15 17 4 PRODUCTO D ton - 15 16

TOTAL - 60 70

PRECIO DE VENTA unidad 1 PRODUCTO A $/kg 40.00 40.00 40.00 2 PRODUCTO B $/kg 35.00 35.00 35.00 3 PRODUCTO C $/kg 25.00 25.00 25.00 4 PRODUCTO D $/kg 20.00 20.00 20.00

PRECIO PROMEDIO #DIV/0! 30.00 30.50

VALOR DE VENTAS unidad 1 PRODUCTO A $ - 600,000 760,000 2 PRODUCTO B $ - 525,000 630,000 3 PRODUCTO C $ - 375,000 425,000 4 PRODUCTO D $ - 300,000 320,000

TOTAL - 1,800,000 2,135,000

COSTO VARIABLE MATERIA PRIMA

1 PRODUCTO A $/kg 28.00 28.00 28.00 2 PRODUCTO B $/kg 25.00 25.00 25.00 3 PRODUCTO C $/kg 18.00 18.00 18.00 4 PRODUCTO D $/kg 16.00 16.00 16.00

PROMEDIO #DIV/0! 21.75 22.06

MATERIA PRIMA unidad 1 PRODUCTO A $ - 420,000 532,000 2 PRODUCTO B $ - 375,000 450,000 3 PRODUCTO C $ - 270,000 306,000 4 PRODUCTO D $ - 240,000 256,000

TOTAL - 1,305,000 1,544,000

INGRESOS - 1,800,000 2,135,000

DIFERENCIA INGRESOS 1,800,000 2,135,000 DIF. COSTOS 1,305,000 1,544,000

DIF. UT. MARGINAL 495,000 591,000

DIF COSTO FIJO 200,000 200,000

DI. EN UT. BRUTA 295,000 391,000

DIF. GTOS DE OPERACIÓN 100,000 100,000

DIF. EN UT. OPERACIÓN 195,000 291,000

FECHA REV.

3 4 5 6 7 8 9

23 27 31 35 39 43 47 21 24 27 30 33 36 39 19 21 23 25 27 29 31 17 18 19 20 21 22 23 80 90 100 110 120 130 140

40.00 40.00 40.00 40.00 40.00 40.00 40.00 35.00 35.00 35.00 35.00 35.00 35.00 35.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 30.88 31.17 31.40 31.59 31.75 31.88 32.00

920,000 1,080,000 1,240,000 1,400,000 1,560,000 1,720,000 1,880,000 735,000 840,000 945,000 1,050,000 1,155,000 1,260,000 1,365,000 475,000 525,000 575,000 625,000 675,000 725,000 775,000 340,000 360,000 380,000 400,000 420,000 440,000 460,000 2,470,000 2,805,000 3,140,000 3,475,000 3,810,000 4,145,000 4,480,000

28.00 28.00 28.00 28.00 28.00 28.00 28.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 18.00 18.00 18.00 18.00 18.00 18.00 18.00 16.00 16.00 16.00 16.00 16.00 16.00 16.00 22.29 22.47 22.61 22.73 22.83 22.91 22.98

644,000 756,000 868,000 980,000 1,092,000 1,204,000 1,316,000 525,000 600,000 675,000 750,000 825,000 900,000 975,000 342,000 378,000 414,000 450,000 486,000 522,000 558,000 272,000 288,000 304,000 320,000 336,000 352,000 368,000 1,783,000 2,022,000 2,261,000 2,500,000 2,739,000 2,978,000 3,217,000

2,470,000 2,805,000 3,140,000 3,475,000 3,810,000 4,145,000 4,480,000

2,470,000 2,805,000 3,140,000 3,475,000 3,810,000 4,145,000 4,480,000 1,783,000 2,022,000 2,261,000 2,500,000 2,739,000 2,978,000 3,217,000

687,000 783,000 879,000 975,000 1,071,000 1,167,000 1,263,000

200,000 200,000 260,000 260,000 260,000 260,000 260,000

487,000 583,000 619,000 715,000 811,000 907,000 1,003,000

100,000 100,000 100,000 100,000 100,000 100,000 100,000

387,000 483,000 519,000 615,000 711,000 807,000 903,000

4/8/2023

10

51 42 33 24 150

40.00 35.00 25.00 20.00 32.10

2,040,000 1,470,000 825,000 480,000 4,815,000

28.00 25.00 18.00 16.00 23.04

1,428,000 1,050,000 594,000 384,000 3,456,000

4,815,000

4,815,000 3,456,000

1,359,000

260,000

1,099,000

100,000

999,000



COSTO FIJO unid RENTAS $ - 10,000 10,000 MANO DE OBRA $ - 100,000 100,000 MAT. OPERACIÓN $ - 10,000 10,000 SERVICIOS $ - 40,000 40,000 SUPERVISION $ - 30,000 30,000 MANTENIMIENTO $ - 10,000 10,000

TOTAL - 200,000 200,000

FECHA REV.

3 4 5 6 7 8 9

10,000 10,000 13,000 13,000 13,000 13,000 13,000 100,000 100,000 130,000 130,000 130,000 130,000 130,000 10,000 10,000 13,000 13,000 13,000 13,000 13,000 40,000 40,000 52,000 52,000 52,000 52,000 52,000 30,000 30,000 39,000 39,000 39,000 39,000 39,000 10,000 10,000 13,000 13,000 13,000 13,000 13,000 200,000 200,000 260,000 260,000 260,000 260,000 260,000

4/8/2023

10

13,000 130,000 13,000 52,000 39,000 13,000 260,000



GASTOS DE VENTA, ADMINSITRACION Y DISTRIBUCION

VENTA UNID SUELDOS $ - 40,000 40,000 COMISIONES $ - 5,000 5,000 PUBLICIDAD $ - 5,000 5,000 REPRESENTACION $ - 10,000 10,000

TOTAL - 60,000 60,000

ADMINISTRACION SUELDOS - 15,000 15,000 SERVICIOS - 5,000 5,000 RENTA - - - MATERIALES - - -

- 20,000 20,000

DISTRIBUCION SUELDOS - 10,000 10,000 GASOLINA - 4,000 4,000 MANTENIMIENTO - 4,000 4,000 MATERIALES - 2,000 2,000

- 20,000 20,000

TOTAL GASTOS - 100,000 100,000

FECHA REV.

3 4 5 6 7 8 9

40,000 40,000 40,000 40,000 40,000 40,000 40,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 60,000 60,000 60,000 60,000 60,000 60,000 60,000

15,000 15,000 15,000 15,000 15,000 15,000 15,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 - - - - - - - - - - - - - - 20,000 20,000 20,000 20,000 20,000 20,000 20,000

10,000 10,000 10,000 10,000 10,000 10,000 10,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000

100,000 100,000 100,000 100,000 100,000 100,000 100,000

4/8/2023

10

40,000 5,000 5,000 10,000 60,000

15,000 5,000 - - 20,000

10,000 4,000 4,000 2,000 20,000

100,000



INVERSION ACTIVO FIJO unid DEPRECIACION CONSTRUCCIONES $ 200,000 10,000 10,000 MAQ Y EQUIPO PROD $ 1,000,000 100,000 100,000 EQ TRANSPORTE $ 130,000 26,000 26,000 EQ COMPUTO $ 60,000 20,000 20,000

TOTAL 1,390,000 156,000 156,000

ACTIVO DIFERIDO AMORTIZACION SOFTWARE $ 50,000 10,000 10,000 TECNOLOGIA $ 40,000 8,000 8,000 DERECHOS $ 20,000 4,000 4,000

TOTAL 110,000 22,000 22,000

GRAN TOTAL 1,500,000 178,000 178,000

SALDO INICIAL 1,500,000 1,322,000 ´- DEPREC Y AMORT. - 178,000 - 178,000 SALDO FINAL 1,322,000 1,144,000

FECHA REV.

3 4 5 6 7 8 9

10,000 10,000 10,000 10,000 10,000 10,000 10,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 26,000 26,000 26,000 20,000 156,000 136,000 136,000 110,000 110,000 110,000 110,000

10,000 10,000 10,000 - - - - 8,000 8,000 8,000 - - - - 4,000 4,000 4,000 - - - - 22,000 22,000 22,000 - - - -

178,000 158,000 158,000 110,000 110,000 110,000 110,000

1,144,000 966,000 808,000 650,000 540,000 430,000 320,000 - 178,000 - 158,000 - 158,000 - 110,000 - 110,000 - 110,000 - 110,000 966,000 808,000 650,000 540,000 430,000 320,000 210,000

4/8/2023

10

10,000 100,000

110,000

- - - -

110,000

210,000 - 110,000 100,000


CONCEPTO/PERIODO Inicial 1 2 3

GASTOS FINANCIEROS

CAPITAL 1,400,000 T. INTERES 10%PAGO 7 AÑOS

SALDO INICIAL 1,400,000 1,200,000 1,000,000 PAGOS 200,000 200,000 200,000 SALDO FINAL 1,200,000 1,000,000 800,000

INTERESES 130,000 110,000 90,000

FECHA 4/8/2023 REV.

4 5 6 7 8 9 10

800,000 600,000 400,000 200,000 - - - 200,000 200,000 200,000 200,000 - - - 600,000 400,000 200,000 - - - -

70,000 50,000 30,000 10,000 - - -



ESTADO DE RESULTADOS PROFORMA

VENTAS NETAS - 1,800,000 2,135,000 2,470,000

COST DE MP Y EMP. - 1,305,000 1,544,000 1,783,000

UTILIDAD MARGINAL - 495,000 591,000 687,000 #DIV/0! 28% 28% 28%

COSTO FIJO - 200,000 200,000 200,000 DEPREC. Y AMORT. 178,000 178,000 178,000 TOTAL COSTO OPERACIÓN 378,000 378,000 378,000

UTILIDAD BRUTA 117,000 213,000 309,000 7% 10% 13%

GASTOS VTA, ADMI Y DIST - 100,000 100,000 100,000

UTILIDAD DE OPERACIÓN 17,000 113,000 209,000 1% 5% 8%

GASTOS FINANCIEROS 130,000 110,000 90,000

UT. ANTES DE IMPUESTOS - 113,000 3,000 119,000 -6% 0% 5%

IMPUESTOSISR 32% - 36,160 960 38,080 PTU 10% - 11,300 300 11,900

- 47,460 1,260 49,980

UTILIDAD NETA - 65,540 1,740 69,020 -4% 0% 3%

FECHA 4/8/2023 REV.

4 5 6 7 8 9 10

2,805,000 3,140,000 3,475,000 3,810,000 4,145,000 4,480,000 4,815,000

2,022,000 2,261,000 2,500,000 2,739,000 2,978,000 3,217,000 3,456,000

783,000 879,000 975,000 1,071,000 1,167,000 1,263,000 1,359,000 28% 28% 28% 28% 28% 28% 28%

200,000 260,000 260,000 260,000 260,000 260,000 260,000 158,000 158,000 110,000 110,000 110,000 110,000 110,000 358,000 418,000 370,000 370,000 370,000 370,000 370,000

425,000 461,000 605,000 701,000 797,000 893,000 989,000 15% 15% 17% 18% 19% 20% 21%

100,000 100,000 100,000 100,000 100,000 100,000 100,000

325,000 361,000 505,000 601,000 697,000 793,000 889,000 12% 11% 15% 16% 17% 18% 18%

70,000 50,000 30,000 10,000 - - -

255,000 311,000 475,000 591,000 697,000 793,000 889,000 9% 10% 14% 16% 17% 18% 18%

81,600 99,520 152,000 189,120 223,040 253,760 284,480 25,500 31,100 47,500 59,100 69,700 79,300 88,900 107,100 130,620 199,500 248,220 292,740 333,060 373,380

147,900 180,380 275,500 342,780 404,260 459,940 515,620 5% 6% 8% 9% 10% 10% 11%




VENTAS NETAS - - - -

COST DE MP Y EMP. - - - -

UTILIDAD MARGINAL - - - - #DIV/0! #DIV/0! #DIV/0! #DIV/0!

COSTO FIJO - - - - DEPREC. Y AMORT. - - - TOTAL COSTO OPERACIÓN - - -

UTILIDAD BRUTA - - - #DIV/0! #DIV/0! #DIV/0!

GASTOS VTA, ADMI Y DIST - - - -

UTILIDAD DE OPERACIÓN - - - #DIV/0! #DIV/0! #DIV/0!

GASTOS FINANCIEROS - - -

UT. ANTES DE IMPUESTOS - - - #DIV/0! #DIV/0! #DIV/0!

IMPUESTOSISR 32% - - - PTU 10% - - -

- - -

UTILIDAD NETA - - - #DIV/0! #DIV/0! #DIV/0!

FECHA 4/8/2023 REV.

4 5 6 7 8 9 10

- - - - - - -

- - - - - - -

- - - - - - - #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

- - - - - - - - - - - - - - - - - - - - -


- - - - - - -


- - - - - - -


- - - - - - - - - - - - - - - - - - - - -





VENTAS NETAS - 1,800,000 2,135,000 2,470,000

COST DE MP Y EMP. - 1,305,000 1,544,000 1,783,000

UTILIDAD MARGINAL - 495,000 591,000 687,000 #DIV/0! 28% 28% 28%

COSTO FIJO - 200,000 200,000 200,000 DEPREC. Y AMORT. 178,000 178,000 178,000 TOTAL COSTO OPERACIÓN 378,000 378,000 378,000

UTILIDAD BRUTA 117,000 213,000 309,000 7% 10% 13%

GASTOS VTA, ADMI Y DIST - 100,000 100,000 100,000

UTILIDAD DE OPERACIÓN 17,000 113,000 209,000 1% 5% 8%

GASTOS FINANCIEROS - 130,000 110,000 90,000

UT. ANTES DE IMPUESTOS - 113,000 3,000 119,000 -6% 0% 5%

IMPUESTOSISR 32% - 36,160 960 38,080 PTU 10% - 11,300 300 11,900

- 47,460 1,260 49,980

UTILIDAD NETA - 65,540 1,740 69,020 -4% 0% 3%

FLUJO DE EFECTIVOUTILIDAD NETA -65,540 1,740 69,020 CAPITAL DE TRABAJO -180,000 -33,500 -33,500 DEPREC. Y AMORTIZ. 178,000 178,000 178,000 PAGO CAPITAL -200,000 -200,000 -200,000 TOTAL -1,500,000 -267,540 -53,760 13,520

SALDO INICIAL -1,500,000 -1,500,000 -1,767,540 -1,821,300 SALDO FINAL -1,500,000 -1,767,540 -1,821,300 -1,807,780

1 1 1CON PAGO A CAPITALTRI 9.4 AÑOSTIR 2.22%VPN 3% -103,314

SIN PAGO A CAPITALFLUJO DE EFECTIVO -1,500,000 -67,540 146,240 213,520 SALDO INICIAL -1,500,000 -1,567,540 -1,421,300 SALDO FINAL -1,500,000 -1,567,540 -1,421,300 -1,207,780

1 1 1

TRI 6.7 AÑOSTIR 12.01%VPN 13% -73,964

FECHA 4/8/2023 REV.

4 5 6 7 8 9 10

2,805,000 3,140,000 3,475,000 3,810,000 4,145,000 4,480,000 4,815,000

2,022,000 2,261,000 2,500,000 2,739,000 2,978,000 3,217,000 3,456,000

783,000 879,000 975,000 1,071,000 1,167,000 1,263,000 1,359,000 28% 28% 28% 28% 28% 28% 28%

200,000 260,000 260,000 260,000 260,000 260,000 260,000 158,000 158,000 110,000 110,000 110,000 110,000 110,000 358,000 418,000 370,000 370,000 370,000 370,000 370,000

425,000 461,000 605,000 701,000 797,000 893,000 989,000 15% 15% 17% 18% 19% 20% 21%

100,000 100,000 100,000 100,000 100,000 100,000 100,000

325,000 361,000 505,000 601,000 697,000 793,000 889,000 12% 11% 15% 16% 17% 18% 18%

70,000 50,000 30,000 10,000 - - -

255,000 311,000 475,000 591,000 697,000 793,000 889,000 9% 10% 14% 16% 17% 18% 18%

81,600 99,520 152,000 189,120 223,040 253,760 284,480 25,500 31,100 47,500 59,100 69,700 79,300 88,900 107,100 130,620 199,500 248,220 292,740 333,060 373,380

147,900 180,380 275,500 342,780 404,260 459,940 515,620 5% 6% 8% 9% 10% 10% 11%

147,900 180,380 275,500 342,780 404,260 459,940 515,620 -33,500 -33,500 -33,500 -33,500 -33,500 -33,500 -33,500 158,000 158,000 110,000 110,000 110,000 110,000 110,000

-200,000 -200,000 -200,000 -200,000 0 0 0 72,400 104,880 152,000 219,280 480,760 536,440 592,120

-1,807,780 -1,735,380 -1,630,500 -1,478,500 -1,259,220 -778,460 -242,020 -1,735,380 -1,630,500 -1,478,500 -1,259,220 -778,460 -242,020 350,100

1 1 1 1 1 1 0.408734716

272,400 304,880 352,000 419,280 480,760 536,440 592,120 -1,207,780 -935,380 -630,500 -278,500 140,780 621,540 1,157,980

-935,380 -630,500 -278,500 140,780 621,540 1,157,980 1,750,100

1 1 1 0.664233925 0 0 0

evaluacion proforma

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